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Accountancy · 2026 · 3 marks
CBSE 2026 · Region 2 · Set 1 · Q32
From the following balance sheet of Benkley Ltd., prepare a Comparative Balance Sheet: Balance Sheet of Berkley Ltd. as at 31§ March, 2025
From the following balance sheet of Benkley Ltd., prepare a Comparative Balance Sheet :
Balance Sheet of Berkley Ltd. as at $\displaystyle 31$§* March, $\displaystyle 2025$
| Particulars | Note No. | $\displaystyle 31.3.2025$ (₹) | $\displaystyle 31.3.2024$ (₹) |
| I. Equity and Liabilities : | |||
| 1. Shareholders' funds | |||
| Share capital | $\displaystyle 18{,}00{,}000$ | $\displaystyle 12{,}00{,}000$ | |
| 2. Non-current liabilities | |||
| Long term borrowings | $\displaystyle 4{,}50{,}000$ | $\displaystyle 3{,}00{,}000$ | |
| 3. Current liabilities | |||
| Short term borrowings | $\displaystyle 4{,}50{,}000$ | $\displaystyle 3{,}00{,}000$ | |
| Total | $\displaystyle 27{,}00{,}000$ | $\displaystyle 18{,}00{,}000$ | |
| II. Assets | |||
| 1. Non-current assets | |||
| Property, Plant and Equipment and Intangible assets | $\displaystyle 18{,}00{,}000$ | $\displaystyle 6{,}00{,}000$ | |
| 2. Current Assets | |||
| (a) Inventories | $\displaystyle 6{,}00{,}000$ | $\displaystyle 6{,}00{,}000$ | |
| (b) Cash and Cash Equivalents | $\displaystyle 3{,}00{,}000$ | $\displaystyle 6{,}00{,}000$ | |
| Total | $\displaystyle 27{,}00{,}000$ | $\displaystyle 18{,}00{,}000$ |
Marking-scheme solution
Comparative Balance Sheet of Benkley Ltd.
as at 31st March, $\displaystyle 2024$ and 31st March, $\displaystyle 2025$
Particulars Note $\displaystyle 2023$-$\displaystyle 24$ $\displaystyle 2024$-$\displaystyle 25$ Absolute Percentage
No. Change Change
(₹) (₹)
(₹) (%)
I. Equity and Liabilities:
1. Shareholders’ Funds
(a)
Share Capital
$\displaystyle 12{,}00{,}000$ $\displaystyle 18{,}00{,}000$ $\displaystyle 6{,}00{,}000$ $\displaystyle 50$
2. Non-current liabilities
(a)
Long term borrowings $\displaystyle 3{,}00{,}000$ $\displaystyle 4{,}50{,}000$ $\displaystyle 1{,}50{,}000$ $\displaystyle 50$
3. Current Liabilities
(a)
Short term borrowings
$\displaystyle 3{,}00{,}000$ $\displaystyle 4{,}50{,}000$ $\displaystyle 1{,}50{,}000$ $\displaystyle 50$
Total $\displaystyle 18{,}00{,}000$ $\displaystyle 27{,}00{,}000$ $\displaystyle 9{,}00{,}000$ $\displaystyle 50$
II. Assets
1. Non-current Assets
(a)
Property, Plant and
Equipment and Intangible
Assets
$\displaystyle 6{,}00{,}000$ $\displaystyle 18{,}00{,}000$ $\displaystyle 12{,}00{,}000$ $\displaystyle 200$
2. Current Assets
(a)
Inventories
$\displaystyle 6{,}00{,}000$ $\displaystyle 6{,}00{,}000$ - -
(b)
Cash and Cash
Equivalents $\displaystyle 6{,}00{,}000$ $\displaystyle 3{,}00{,}000$ ($\displaystyle 3{,}00{,}000$) ($\displaystyle 50$)
Total $\displaystyle 18{,}00{,}000$ $\displaystyle 27{,}00{,}000$ $\displaystyle 9{,}00{,}000$ $\displaystyle 50$
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